Shannon James

Shannon James  

Senior Associate

Executive Summary

Shannon James is a senior associate in the Calgary office of Borden Ladner Gervais LLP.  Fluent in French and English, Shannon focuses her practice on the areas of tax dispute resolution and trust and estate litigation.

Shannon regularly assists clients in resolving tax disputes from the audit and objections stages to tax appeals, both in and out of Court, and advises with respect to audit management, maintaining privilege, responding to demands for information, and correcting non-compliance issues. Shannon has worked with taxpayers and tax authorities at both the federal and provincial levels, including Quebec. 

Shannon also advises and assists clients in the areas of estate and trust litigation and has advised and represented clients in connection with a broad range of issues impacting executors, trustees and beneficiaries.

Shannon has completed Levels I, II and III of the CPA Canada In-Depth Tax Course.

Representative Work

  • JTI-Macdonald Corp. v Alberta, 2016 ABCA 28 – Successfully set aside an adverse interpretation of the Tobacco Tax Act (Alberta) and overturned a $16 million assessment of provincial tobacco tax.

Publications & Presentations

  • Speaker, “Protecting Privilege,” Canadian Tax Foundation Calgary Young Practitioners Group, December 13, 2018.
  • Speaker and Author, "Protecting Privilege," 2018 British Columbia Tax Conference and Live Webcast, September 2018.
  • Speaker, "Managing Audits and Tax Disputes: Navigating the CRA Audit and Objection Process," Canadian Bar Association Tax (Non-Specialist) Section (South) Meeting, September 2018.
  • Speaker, "Capacity and the Older Client: Core Lessons and Best Practices to Work with an Aging Investor," Independent Financial Brokers of Canada Alberta Spring Summit, April 2018.
  • Co-author, "A Common Law Relationship is Not a Marriage," STEP Inside Vol 17:1, January 2018.
  • Speaker, "Mourir dans la dignité: l'aide médicale à mourir, la capacité mentale et la planification pour un avenir incertain," Association des juristes d'expression française de l'Alberta Annual General Meeting, June 2016.
  • Speaker, "Servicing Aging Investors – Best Practices," BLG In-House Seminar, June 2017.
  • Speaker "Capacity and the Aging Client," Independent Financial Brokers of Canada Alberta Spring Summit, April 2017.
  • Speaker "Tips, Traps and Select Issues in Trust Drafting and Administration," STEP Calgary, January 2017.
  • Speaker, "What Every Fiduciary Should Know about Dependants' Relief," Client presentation, January 2017.
  • Speaker, "The Art of Fixing Mistakes – Update on Rectification," Canadian Petroleum Tax Society Fall Lecture Series, November 2016.
  • Speaker, "Fixing Tax Mistakes," Canadian Bar Association Tax (Non-Specialist) Section (South) meeting, March 2016.
  • Speaker, "Fixing Tax Mistakes," BLG In-House Seminar, March 2016.
  • Speaker, "The Role of the Litigation Representative and Practical Implications," Canadian Bar Association Elder Law Section (South) meeting, February 2016.
  • Speaker, "Mental Capacity Issues in a Commercial Setting," Independent Financial Brokers of Canada Alberta Fall Summit, November 2015.
  • Co-Author, " Uncertain Tax Positions Disclosure," Canadian Tax Highlights, September 2015.
  • Speaker, "Employee or Independent Contractor: Issues and Best Practices to Avoid Non-Compliance," Canadian Electrical Association Income & Commodity Tax Committee Meetings, September 2015.
  • Speaker, "Privilege: New Developments," BLG In-House Seminar, June 2015.
  • Speaker, "The New Estate Administration Act," BLG In-House Seminar, June 2015.
  • Speaker "La planification fiscale: l'art de se faire plumer avec le moins de cris possible," Forum Génération'ELLES, May 2015.
  • Co-author, "Tax Treatment of Expatriations by Individuals – Canada," Bloomberg BNA Tax Management International Forum, 36:1 (March 2015).  
  • Contributor, “Personal Representatives’ and Trustees’ Compensation in Alberta,” Estates, Trusts and Pensions Journal Vol. 34:2, 2015.
  • Contributor, “ADR and Trusts: An international guide to arbitration and mediation of trust disputes,” Spiramus Press Lt​d., 2015.
  • ​Co-author, "La nouvelle agence et le Tax Avoision," Stratège 19 :3 (June 2014) 66.
  • Author, "Is the CRA Focusing on Raising More Revenue as Opposed to Ensuring Compliance?" GST & Commodity Tax, 28:4 (April 2014) 27.
  • Co-author, "Personal Services Business in the Oil and Gas Sector," Canadian Petroleum Tax Journal, Vol. 26, 2013.
  • Co-author, Book Review of Economic Substance and Tax Avoidance: An International Perspective, authored by Robert McMechan, Tax Notes International, Tax Analysts, December 23, 2013.
  • Speaker, "Dealing with the CRA: A Tax Litigation Perspective," Client presentation, October 2013.
  • Co-author, "The Recognition of 'Enforceable Deeds' in Canada," International Litigation News, April 2013.
  • Speaker, "La fiscalité de votre entreprise et vous : l'art de se faire plumer avec le moins de cris possible," Rendez-vous économique, Conseil de Développement économique de l'Alberta (CDEA), October 2012.